A&R Portfolio & Developments Ltd


Director	Amardeep Singh Matharu


Registered Address	30 Portland Drive
	Willen
	Milton Keynes
	MK15 9JP


Registered Number	10896242 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,067,925		945,102
			1,067,925		945,102
Current assets
Debtors	4	200		-
Cash at bank and on hand		3,097		29,257
		3,297		29,257
Creditors amounts falling due within one year	5	(265,483)		(222,768)
Net current assets (liabilities)			(262,186)		(193,511)
Total assets less current liabilities			805,739		751,591
Creditors amounts falling due after one year	6		(706,009)		(630,085)
Provisions for liabilities	7		-		(22,410)
Net assets			99,730		99,096
Capital and reserves
Called up share capital			100		100
Profit and loss account			99,630		98,996
Shareholders' funds			99,730		99,096

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:

Amardeep Singh Matharu
Director
Registered Company No. 10896242

A&R Portfolio & Developments Ltd

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	945,000	760	-	945,760
Additions	115,964	6,200	1,449	123,613
At 31 August 25	1,060,964	6,960	1,449	1,069,373
Depreciation and impairment
At 01 September 24	-	658	-	658
Charge for year	-	413	377	790
At 31 August 25	-	1,071	377	1,448
Net book value
At 31 August 25	1,060,964	5,889	1,072	1,067,925
At 31 August 24	945,000	102	-	945,102

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	200	-
Total	200	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	932
Other creditors	264,481	220,816
Accrued liabilities and deferred income	1,002	1,020
Total	265,483	222,768

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	706,009	630,085
Total	706,009	630,085

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	-	22,410
Total	-	22,410